Tax code, regulations and official guidance - Internal Revenue Service
Sep 4, 2025 · Congress typically enacts Federal tax law in the Internal Revenue Code of 1986 (IRC). The sections of the IRC can be found in Title 26 of the United States Code (26 USC). An electronic …
U.S. Code: Title 26 — INTERNAL REVENUE CODE | U.S. Code | US …
(Aug. 16, 1954, ch. 736, 68A Stat. 3; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.)
INTERNAL REVENUE CODE
The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 …
eCFR :: Title 26 of the CFR -- Internal Revenue
Learn more about the eCFR, its status, and the editorial process.
Internal Revenue Code - Wikipedia
The IRC is organized topically into subtitles and sections, covering federal income tax in the United States, payroll taxes, estate taxes, gift taxes, and excise taxes; as well as procedure and …
What Are Tax Codes? - TurboTax Tax Tips & Videos
Nov 1, 2025 · Each tax code covers a specific collection of individual tax laws that are organized by topic, such as income taxes, deductions, and more. The federal Internal Revenue Code is what you’ll …
How the U.S. Tax Code Works (2026) - ConsumerAffairs
May 7, 2024 · What is the U.S. tax code? The U.S. tax code, also known as the Internal Revenue Code (IRC), is a collection of all the laws and regulations in the United States that govern how individuals …
U.S. Tax Code: Definition, How It Works, and Global Examples
Mar 29, 2023 · A tax code is a collection of laws and regulations that describe how governments levy and collect taxes. In essence, it represents a comprehensive set of rules that establish the rights and …
Federal income tax rates and brackets - Internal Revenue Service
Jul 8, 2025 · See current federal tax brackets and rates based on your income and filing status.
26 U.S. Code § 1 - Tax imposed - LII / Legal Information Institute
There is hereby imposed on the taxable income of every head of a household (as defined in section 2 (b)) a tax determined in accordance with the following table: 15% of taxable income. $4,440, plus …